{
  "url": "https://openlegislation.uk/rates-unoccupied-hereditaments-amendment-regulations-northern-ireland-2014/note",
  "json_url": "https://openlegislation.uk/rates-unoccupied-hereditaments-amendment-regulations-northern-ireland-2014/note.json",
  "legislation": "nisr/2014/69",
  "legislation_title": "The Rates (Unoccupied Hereditaments) (Amendment) Regulations (Northern Ireland) 2014",
  "legislation_url": "https://openlegislation.uk/rates-unoccupied-hereditaments-amendment-regulations-northern-ireland-2014",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend paragraph 2 of the Schedule to the Rates (Unoccupied Hereditaments) Regulations (Northern Ireland) 2011 (S.R. 2011 No. 36).\nRegulation 2 provides that the temporary exemption from unoccupied rates for a developer who is entitled to possession of a domestic hereditament, which first appeared in the valuation list before 1st April 2012 and has never been occupied, is extended from thirty months to forty two months.\nRegulation 3 revokes the Rates (Unoccupied Hereditaments) (Amendment) Regulations (Northern Ireland) 2013.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2014/69/note",
    "retrieved_at": "2026-10-29T01:07:46.807424+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}